MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
COPY OF
REGULATION OF THE MINISTER OF FINANCE
NUMBER 62/PMK.04/2011
CONCERNING
SETTLEMENT OF NON-CONTROLLED GOODS, STATE-CONTROLLED GOODS, AND
STATE PROPERTY
BY THE GRACE OF GOD ALMIGHTY
THE MINISTER OF FINANCE,
Considering
: a. that based on the provisions in Articles 65, 66, an 67 of Act
Number 10 Year 1995 concerning Customs as amended by Act
Number 17 Year 2006, provisions concerning settlement of
non-controlled goods are set;
b. that based on the provisions in Articles 68, 69, 70, 71, and 72
of Act Number 10 Year 1995 concerning Customs as amended
by
Act
Number
17
Year
2006,
provisions
concerning
settlement of state-controlled goods are set;
c. that based on considerations as referred to in points a and b,
and in the framework of implementing the provisions in Article
73 paragraph (3) of Act Number 10 Year 1995 concerning
Customs as amended by Act Number 17 Year 2006, it is
necessary to stipulate Regulation of the Minister of Finance
concerning
Settlement
of
Non-Controlled
Goods,
State-
Controlled Goods, and State Property;
In View of
: 1. Act Number 10 Year 1995 concerning Customs (State Gazette
of
the
Republic
of
Indonesia
Year
1995
Number
75,
Supplement to State Gazette of the Republic of Indonesia
Number 3612) as amended by Act Number 17 Year 2006 (State
Gazette of the Republic of Indonesia Year 2006 Number 93,
Supplement to State Gazette of the Republic of Indonesia
Number 4661);
2. Presidential Decree Number 56/P Year 2010;
3. Regulation
of
the
Minister
of
Finance
Number
70/PMK.04/2007 concerning Customs Zone and Temporary
Storage Area;
DECIDES:
To stipulate
: REGULATION OF THE MINISTER OF FINANCE CONCERNING
SETTLEMENT
OF
NON-CONTROLLED
GOODS,
STATE-
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
CONTROLLED GOODS, AND STATE PROPERTY
CHAPTER I
GENERAL PROVISIONS
Article 1
In this Regulation of the Minister of Finance:
1. Customs Act shall mean Act Number 10 Year 1995 concerning
Customs as amended by Act Number 17 Year 2006.
2. Non-Controlled Goods hereinafter referred to as BTD shall
mean:
a. goods not released from Temporary Storage Area inside the
port area within a period of thirty (30) days from their
storage;
b. goods not released from Temporary Storage Area outside
the port area within a period of sixty (60) days from their
storage;
c. goods not released from the Bonded Storage Area of which
permit has been revoked within a period of thirty (30) days
from the revocation of the permit; or
d. goods delivered through Post Office:
1)
which are rejected by the addressee or the intended
person and cannot be returned to the consignor
outside the Customs Area;
2)
with the destination outside the Customs Area, which
are received back because of being rejected by or
undeliverable to the addressee and are not settled by
the consignor within a period of thirty (30) days from
the receipt of notification from the Post Office.
3. State-Controlled Goods hereinafter referred to as BDN shall
mean:
a. forbidden or restricted goods for import and export which
are not notified or are improperly notified in the Customs
Notification;
b. goods and/or means of transportation prevented by the
Customs and Excise Official; or
c. goods and/or means of transportation left in the Customs
Area by the unknown owner.
4. State Property hereinafter referred to as BMN shall mean:
a. BTD which are forbidden goods for export or import, unless
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
the intended goods is otherwise specified under laws and
regulations;
b. BTD which are restricted goods for export or import and
are not settled by the owner within a period of sixty (60)
days from storage in the Customs Storage Area or other
places functioning as the Customs Storage Area;
c. goods and/or means of transportation prevented by the
Customs and Excise Official derived from criminal action of
which actor is unknown;
d. goods and/or means of transportation left in the Customs
Area by the unknown owner and not settled within thirty
(30) days from storage in the Customs Storage Area or
other places functioning as the Customs Storage Area;
e. BDN which are forbidden and restricted goods for import or
export; or
f.
goods and/or means of transportation which are, under
decision of judge having a permanent legal power, declared
to be confiscated for the State.
5. Customs Records shall mean books, forms, or recordings at
electronic
media
used
in
administration
of
Customs
Declarations used to comply with customs duties.
6. Temporary Storage Area, hereinafter referred to as TPS, shall
mean buildings and/or fields or other similar places in the
Customs Area to store goods while waiting for loading or
unloading.
7. Bonded Storage Area, hereinafter referred to as TPB, shall
mean buildings, places or areas meeting certain conditions
used to store, process, display, and/or to provide for sale,
goods for which the import duties are deferred.
8. Customs Storage Area, hereinafter referred to as TPP, shall
mean buildings and/or fields or other similar places provided
by
the
government
in
the
Customs
Office
under
the
management of Directorate General of Customs and Excise to
store BTD, BDN, and BMN by virtue of Customs Act.
9. Auction shall mean sales of goods open to public with price
quote in writing and/or verbally ever increasing or decreasing
to reach price.
10. Assessment shall mean a process of selective research
activities based on objective and relevant data/facts using
certain methods/techniques to obtain the value of state
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
property.
11. The Lowest price shall mean the lowest possible price that
must be achieved in a public auction.
12. Destruction shall mean an activity to eliminate the initial form
and intrinsic properties of an item.
13. Grant shall mean transfer of BTD, BDN and/or BMN
ownership from central to local government or to another party
without obtaining compensation.
14. Prohibited or Restricted goods shall mean goods of which entry
or release is prohibited or restricted into or from the Customs
Area.
15. Minister shall mean Minister of Finance.
16. Director General shall mean Director General of Customs and
Excise.
17. Customs Office shall mean an office within the Directorate
General of Customs and Excise where customs duties are
fulfilled in accordance with the provisions of Customs Act.
18. Customs and Excise officers shall mean employees of the
Directorate General of Customs and Excise who are designated
in certain positions to carry out certain duties under the
Customs Act.
19. Taxes In the Framework of Import shall mean Value Added
Tax, Sales Tax on Luxury Goods, and/or Income Tax (VAT)
Article 22.
CHAPTER II
NON-CONTROLLED GOODS
Article 2
(1) BTD determination shall be carried out by the Head of
Customs Office or official designated by stating it in the list of
BTD
(2) Goods which have been designated as BTD as referred to in
paragraph (1) shall be recorded in Customs Record Book
concerning BTD.
(3) BTD which is recorded as referred to in paragraph (2) shall be
stored in TPP or another place that serves as TPP and subject
to warehouse rent levy.
(4) Customs and Excise official shall notify in writing to the owner
of the goods to immediately finish the customs duties
associated with the BTD, within sixty (60) days after stored in
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
the TPP or another place that serves as TPP.
Article 3
(1) BTD as referred to in Article 2 paragraph (1) that:
a. are rotten, shall be immediately destroyed;
b. due to their nature:
1)
are not durable, among others perishable goods, such
as fresh fruits and fresh vegetables;
2)
are destructive, such as sulfuric acid and sulfur;
3)
are dangerous; or
4)
the management thereof is costly,
shall be immediately auctioned by notifying in writing to the
owner, as long as they are not prohibited and/or restricted
goods for import or export.
(2) BTD which is prohibited goods for import or export expressed
as BMN, other than the goods the settlement stipulated based
on legislation.
Article 4
(1) BTD which is restricted goods for import or export, given the
opportunity to be settled by the owner within 60 (sixty) days
from the storage in TPP or other places serves as TPP.
(2) BTD which is not settled its customs duties after a period of 60
(sixty) days after stored in TPP or other places serves as TPP,
other than the goods as referred to Article 3 and the goods as
referred to in paragraph (1), set to be auctioned by the Head
Office of Customs.
(3) BTD which has been set to be auctioned as referred to
paragraph (2), administered in the plan of goods auction.
(4) The auction as referred to in paragraph (2) performed through
public auction by considering to the plan of goods auction as
referred to in paragraph (3).
(5) BTD as referred to in paragraph (2), a maximum of 2 (two)
working days prior to the first auction, may:
a. Imported to be used after the customs duties and other
payable expenses settled.
b. Re-exported after the payable expenses settled.
c. The cancellation of export the after payable expenses
settled.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
d. Exported after the payable expenses settled.
e. Issued with the purpose of TPB after the payable expenses
settled.
CHAPTER III
STATE-CONTROLLED GOODS
Article 5
(1) BDN determination shall be carried out by the Head of
Customs Office or official designated by issuing decision
regarding the establishment of BDN.
(2) Goods which have been designated as BDN as referred to in
paragraph (1) shall be recorded in Customs Record Book
concerning BDN.
(3) BTD which is recorded as referred to in paragraph (2) shall be
stored in TPP or another place that serves as TPP and subject
to warehouse rent levy.
Article 6
(1) BDN in form of:
a. prohibited or restricted goods for import or export that are
not informed or improperly informed in the Customs
Notification; or
b. Goods and / or means of transport suspended by Customs
and Excise Officials, who have obtained the establishment,
notified in writing by the Customs and Excise Officials to
the owner of goods along with the motivations.
(2) BDN in form of goods and / or means of transport left in the
Customs Area by unknown owner, announced through the
bulletin board or the mass media, within a period of 30 (thirty)
days by the Customs and Excise Officials since stored in TPP
or other place serves as TPP.
(3) BDN in form of goods and / or means of transport left in the
Customs Area by unknown owner which is not resolved within
the period as referred to in paragraph (2), set as BMN.
Article 7
(1) BDN as referred to in Article 5 paragraph (1) that:
a. are rotten, shall be immediately destroyed;
b. due to their nature:
1)
are not durable, among others perishable goods, such
as fresh fruits and fresh vegetables;
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
2)
are destructive, such as sulfuric acid and sulfur;
3)
are dangerous, such as explosives; or
4)
the management thereof is costly, such as special
handling and treatment goods,
shall be immediately auctioned by notifying in writing to the
owner, as long as they are not prohibited and/or restricted
goods for import or export.
(2) Prohibited or restricted goods which is not informed or
improperly informed, set as BMN, other than the goods as
referred to in paragraph (1) letter a.
Article 8
(1) BDN is form of goods and / or means of transport suspended
by Customs and Excise Officials, which is not a violation of
provisions of Customs Act, can be returned to the owner
within a period of no later than 30 (thirty) days from the
storage in TPP or other place serves as TPP, in terms of:
a. Payable customs duties and Import Taxes; and
b. Has submitted the necessary document or information in
connection with the import prohibitions and restrictions.
(2) BDN is form of goods and / or means of transport suspended
by Customs and Excise Officials in violation of the provisions
of Customs Act, may be handed back to the owner within a
period of no later than 30 (thirty) days from the storage in TPP
or other place serves as TPP, in terms of:
a. Has settled the payable customs duties and Import Tax;
b. Has submitted the necessary document or information in
connection with the import prohibitions or restrictions;
c.
Has submitted compensation with the amount that does
not exceed the price of goods;
d. The goods are not required physically for the evidence in
court.
Article 9
(1) BDN in form of:
a. goods and / or means of transport suspended by Customs
and Excise Officials; or
b. goods and / or means of transport left in the Customs Area
by unknown owner,
Which the customs duties not settled within the period as
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
referred to in Article 8, set the settlement by auctioning by the
Head Office of Customs.
(2) The provisions regarding the settlement with the auction as
referred to in paragraph (1), excluded to BDN as referred to in
Article 7 paragraph (1) letter a and Article 7 paragraph (2).
(3) BDN set with settlement of auction as referred to in paragraph
(1), administered in the plan of goods auction.
(4) The settlement by auctioning as referred to in paragraph (1),
carried out through public auction by considering the plan of
goods auction as referred to in paragraph (3).
CHAPTER IV
STATE PROPERTY
Article 10
(1) The determination of BMN performed by the Head Office of
Customs by issuing decision regarding the establishment of
BMN.
(2) BMN as referred to in paragraph (1), stored in TPP or other
place serves as TPP, and recorded in Customs Record Book
concerning BMN.
(3) Director General or designated official to deliver to the Minister
a list regarding BMN and the BMN settlement proposal to be
auctioned, donated, destroyed, removed, and / or set the
designation status.
(4) Minister or the designated officials set the BMN designation by
considering
BMN settlement
proposal
as referred to in
paragraph (3).
(5) BMN that has been set the designation as referred to in
paragraph (4) is the property of the state and recorded in the
financial statements as asset of the state.
Article 11
(1) In
order
to
determine
the
designation
of
BMN,
BMN
Assessment is performed.
(2) Assessment to BMN as referred to in paragraph (1), conducted
by Directorate General of Customs and Excise that may involve
relevant agencies or independent appraiser.
(3) The assessment on BMN as referred to in paragraph (2), carried
out to obtain fair value based on customs document /
supplementary customs document, market prices or other
pricing information sources, by considering the conditions of
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
goods at the time of Assessment.
CHAPTER V
AUCTION, GRANTS, AND DESTRUCTION OF NON-CONTROLLED
GOODS, STATE-CONTROLLED GOODS
Article 12
(1) The lowest price for BTD and BDN to be auctioned at least
includes:
a.
Customs duties, excise and Import Taxes;
b.
Lease of warehouse in TPS for no longer than 2 (two)
months;
c.
Lease of warehouse in TPP; and
d.
The cost of enumeration and hoarding in TPP.
(2) To calculate the customs duties, excise, and Import Taxes as
referred to in paragraph (1) letter a, the Head Office of
Customs set the value of customs of the goods to be auctioned
based on the data available at the intended Customs Office.
(3) The Lowest Pricing for the goods to be auctioned as referred to
in paragraph (1), carried out by the Head Office of Customs.
Article 13
(1) If the offer in the first auction does not reach the lowest price
as referred to in Article 12, within a maximum period of 6 (six)
months conducted re-auction.
(2) If in the re-auction the auction Lowest Price does not reach, the
Head Office of Customs may recommend to the Minister
through the Director General to obtain approval of goods
destruction, handed over the status of usage to government
agencies, or granted.
(3) To the goods that the status of usage is handed to the
government agencies, Director General submits to the Minister
to obtain approval.
(4) Director General on behalf of Minister provide the approval or
rejection of the proposal as referred to in paragraph (2), except
the goods as referred to in paragraph (3).
(5) Goods as referred to in paragraph (2) are free of lease of TPS,
and
TPP
warehouse
and
other
expenses
due
to
the
management.
Article 14
(1) The result of BTD and BDN auction after deducted by customs
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
duties, excise, Import Tax, warehouse lease, and costs spent,
the rest reserved for the owner.
(2) The remaining money as referred to in paragraph (1), shall be
notified to the owner or announced by the bulletin board by the
Customs and Excise Official within 7 (seven) days from the
date of auction.
(3) The remaining money from the auction as referred to in
paragraph (1) belongs to the state, if within 90 (ninety) days
from the date of notice and announcement as referred to in
paragraph (2) not taken by the owner.
Article 15
The amount of state revenues derived from BTD and BDN Auction
in form of customs duties, excise, Import Duties, paid entirely to
state treasury.
Article 16
The implementation of BTD and BDN Destruction that has been
set to be destructed, conducted by the Customs and Excise
Officials and stated in the minutes of Destruction.
Article 17
The Implementation of BTD and BDN Donation that has been set
to be donated, conducted by the Customs and Excise Officials and
stated in the minutes of Grants goods handover.
CHAPTER VI
STATE PROPERTY DESIGNATION
Article 18
BMN as referred to in Article 10 may be proposed to:
a. Auctioned;
b. Determined the status of usage, to:
1.
The implementation of main duties and functions of state
ministry
/
institution
/
working
unit
of
regional
apparatus; or
2.
Operated by other parties in order to run public services
according to main tasks and functions of the intended
state ministry / institution / working unit of regional
apparatus;
c. Destructed, in terms of:
1.
BBMN cannot be used, cannot be utilized, and cannot be
granted; or
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
2.
Other reasons according to the legislation;
d. Granted, for the benefit of social, religious, humanitarian, and
the governance of state / local government.
e. Destruction,
in
the
case
of
shrinkage,
loss,
or
other
circumstances of state property.
Article 19
(1) The BMN Lowest Price Determination to be auctioned,
conducted by Head Office of Customs based on Assessment of
Directorate General of Customs and Excise, related agencies,
or independent appraisal as referred to in Article 11 paragraph
(2);
(2) The Lowest Price as referred to in paragraph (1), includes:
a.
The price of goods in accordance with the result of BMN
Assessment of Directorate General of Customs and
Excise, related agencies, or independent appraisal as
referred to in Article 11 paragraph (2);
b.
Lease of warehouse in TPS for no longer than 2 (two)
months;
c.
Lease of warehouse in TPP;
d.
The cost of enumeration and hoarding in TPP; and
e.
Other expenses used for the purposes of BMN auction.
(3) The Lowest Price used at the time of auction is the price that
has obtained approval of BMN designation to be auctioned by
the Minister.
(4) In terms of auctioned BMN is Prohibited Goods or Restriction
of import, the Auction participants must meet the requirement
of import from the relevant technical agencies.
Article 20
(1) If the auction offer on the first auction does not reach the
Lowest Price as referred to in Article 19, the second auction
conducted.
(2) If at the time of second auctioned does not reach the Auction
Lowest Price, the Head Office of Customs may recommend to
the
Minister
through
Director
General
to
obtained
re-
auctioned approval granted, destructed, and / or set the
status of usage.
(3) In the event that the Head of Customs proposed the re-auction
as referred to in paragraph (2), the re-Assessment of BMN
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
shall be conducted.
(4) The re-Assessment of BMN as referred to in paragraph (3),
conducted by the Directorate General of Customs and Excise
that may involve the relevant agencies or independent
appraiser.
Article 21
(1) The highest offer submitted by the participants of Auctioned
authorized as the winner of Auction by the Auction officials is
the Auction Price.
(2) The Auction Price as referred to in paragraph (1) includes:
a.
BMN price;
b.
Lease of warehouse in TPS for no longer than 2 (two)
months;
c.
Lease of warehouse in TPP;
d.
The cost of enumeration and hoarding in TPP; and
e.
Other expenses used for the purposes of BMN auction.
(3) The state revenues from the BMN auction in accordance with
the price of BMN Auction as referred to in paragraph (2) letter
a paid entirely to the state treasury.
(4) The Auction Result which is part of Auction price as referred
to in paragraph (2) letter b, letter c, letter d, and letter e,
provided to the entitled.
Article 22
(1) BMN as set the designation by the Minister and has been
implemented, completed the administration by closing the post
of Customs Record Book of BMN.
(2) Head Office of Customs submit the report on BMN recording
and the settlement of BMN administration to the Director
General, with the following provisions;
a.
Report for the period of January 1 to June 31 submitted
no later than first week of July;
b.
Report for the period of January 1 to December 31
previous year submitted no later than first week of
January.
(3) Director General submit report on BMN recording and the
settlement of BMN administration as referred to in paragraph
(2) letter b, to the Minister through Director General of State
Assets.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
CHAPTER VII
STORAGE OF NON-CONTROLLED GOODS, STATE-CONTROLLED
GOODS, AND STATE PROPERTY
Article 23
(1) Head Office of Customs or appointed officials are responsible
for the management, administration, and storage of BTD,
BDN, and BMN.
(2) The storage of BTD. BDN and BMN as referred to in paragraph
(1), carried out in TPP or other place, serves as TPP by
considering the conditions and nature of goods.
(3) TPP and other place serves as TPP as referred to in paragraph
(2) set by the Head Office of Customs on behalf of the Minister.
CHAPTER VIII
OTHER PROVISIONS AND CLOSING PROVISIONS
Article 24
The costs incurred in order the handling of BTD, BDN, and BMN
under the Regulation of the Minister of Finance, borne by the
budget of the Minister of Finance.
Article 25
Further provisions concerning:
a. Procedures of BTD destruction as referred to in Article 3
paragraph (1) letter a;
b. BTD Auction as referred to in Article 3 paragraph (1) letter b;
c. Settlement period of BTD as referred to in Article 3 paragraph
(1) and paragraph (2);
d. Procedures and settlement period of BMN as referred to in
Article 10;
e. Administration of BTD and BDN destruction as referred to in
Article 16;
f.
Administration of BTD and BDN Grants as referred to in
Article 17;
g. Costs elements that are needed to determine the lowest price
as referred to in Article 19 paragraph (2); and
h. Procedures for the completion of the Auction result as referred
to in Article 21 paragraph (4), is regulated by the Regulation of
the Director General;.
Article 26
Procedures
of
auction,
destruction,
grants,
removal,
and
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
determination of BMN usage status, follow the legislation in the
field of management of state property.
Article 28
This Regulation of the Minister of Finance shall come into force
after 60 (sixty) days from the date of its promulgation.
For public cognizance, this Regulation of the Minister of Finance
shall be promulgated by placing it in State Gazette of the Republic
of Indonesia.
Stipulated in Jakarta
On March 30, 2011
MINISTER OF FINANCE
Signed,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
On March 30, 2011
MINISTER OF LAW AND HUMAN RIGHTS
Signed
PATRIALIS AKBAR
STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2011 NUMBER 175
Issued for Certified True Copy
HEAD OF THE GENERAL AFFAIRS BUREAU
For
HEAD OF THE MINISTERIAL ADMINISTRATIVE DIVISION
GIARTO
NIP. 195904201984021001